In Jain philosophy, the 23 vishayas are the subjects of the 5 senses:

1. Hearing (Shrotra) – 3 vishayas

- Jīva sounds - Ajīva sounds - Miśra sounds

1. Seeing (Chakshu) – 5 vishayas

- Krishna - Neel - Lohita - Haridra - Shukla / Sita

1. Smell (Ghrāṇa) – 2 vishayas

- Surabhi-gandha - Durabhi-gandha

1. Taste (Rasana) – 5 vishayas

- Tikta - Katu - Kashāya - Āmla - Madhura

1. Touch (Sparsha) – 8 vishayas

- Guru - Laghu - Mridu - Khara - Shita - Ushna - Snigdha - Ruksha

So the total is 3 + 5 + 2 + 5 + 8 = 23 vishayas. ( jainstudy.wordpress.com)

If you want, I can also give this in Gujarati/Hindi simple format.